Financial Reporting Practice as a Ritual: Understanding Accounting Within Institutional Framework  

Oleh:

Chariri, Anis

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 14 no. 1 (Apr. 2011), page 89 – 106.
Topik: financial reporting; ritual; institutional theory; interpretive inquiry; insurance company
Fulltext: Anis Chariri_ros.pdf (245.25KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study is aimed is to understand a ritual in financial reporting practice of a single company, and how institutional theory is useful to explain such ritual through institutionalized isomorphism. Ontologically, this study is built on a belief that financial reporting practice is an institutional practice concerning the supply of information. As such, this study employed interpretive paradigm and was conducted in an insurance company, as a research setting. To improve the credibility of the research findings, the data were collected from interview, observation, and document analyses which were manually analyzed using a method suggested by Marshall and Rossman (1999) and Seidel (1998). It reveals that financial reporting practice has been perceived by organizational members of PT ABTBK as an institutionalized routine that becomes a ritual in the company. Financial reporting practice is seen as a ritual of constructing and delivering information to an audience using “a holy guidance of ceremony” (regulations, law, standards and procedures). In doing so, the company employed three institutionalized isomorphism as explained by the institutional theory. It advocates that financial reporting practice of the company is a socially-dynamic process that is not value free, but rather a socially constructed reality.

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